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ANALISIS ANGGARAN DAN REALISASI PAJAK REKLAME PADA DINAS PENDAPATAN DAERAH KOTA KENDARI

JURNAL AKUNTANSI DAN KEUANGAN · Vol. 3 No. 2 (2018)

DOI
10.33772/jak-uho.v3i2.40651
ISSN
2503-1635
Published
2018-10-30
Publisher
Universitas Halu Oleo
Language
eng

Abstract

The aim of this study is to find billboard tax revenues in Kendari City has increased or decreased to the budget that has been set on Income Office Region of Kendari City. The techniques of data collection used in this study are interview and documentation. The types of the data are qualitative and quantitative data. The source of data is primary and secondary data. This study used descriptive analysis method. The result of the study showed the realization of billboard tax revenues in 2011-2016 fluctuated from the budget that has been set on Income Office Region of Kendari City. The fluctuation of billboard tax revenue on Income Office Region of Kendari City is influenced by several factors. The factors are the execution of the billboard did not fit the local regulation yet, obstacle in billboard licensing term, the lack of awareness of the tax obligation to pay the tax, and tax obligation which is difficult to meet.

Collaboration network of the authors

40 authors · 98 co-authorship links · showing the 40 most connected

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  • Universitas Muslim Indonesia
  • Universitas Halu Oleo
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Nitri MiroseaAffiliation unknown3
Muntu AbdullahAffiliation unknown3
Tuti DharmawatiAffiliation unknown3
La Ode AntoAffiliation unknown3
Nasrullah DaliAffiliation unknown3
Ika Maya SariAffiliation unknown2
Fitriaman FitriamanAffiliation unknown2
Husin husinAffiliation unknown2
muhammad Amirul AjiAffiliation unknown2
Muhalip -Affiliation unknown1
Emillia NurdinAffiliation unknown1
Rahmatia KambaAffiliation unknown1
Ishak AwaluddinAffiliation unknown1
Riswan WirantoAffiliation unknown1
Israyanti IsrayantiAffiliation unknown1
Irfan IrfanAffiliation unknown1
Rosnawintang RosnawintangAffiliation unknown1
Israwati MustarimAffiliation unknown1
Kiki Fatimah SaritaAffiliation unknown1
Ahmad AhmadAffiliation unknown1
Muhammad ArmawadinAffiliation unknown1
Mildamayanti MildamayantiAffiliation unknown1
Dwi Ananda AnugranitaAffiliation unknown1
Safaruddin SafaruddinUniversitas Muslim Indonesia1
Sri Febriyanti ZakinahAffiliation unknown1
Firna NingsihAffiliation unknown1
M. Fadli Nazar PasuayAffiliation unknown1
Hasbudin HasbudinAffiliation unknown1
Halmatinus HalmatinusAffiliation unknown1
Satira YusufAffiliation unknown1
Wa Ode Enil SyahbanAffiliation unknown1
Wilda Astuti DjohanAffiliation unknown1
Lia AmdayaniAffiliation unknown1
Asnia AsniaUniversitas Halu Oleo1
Putra Muh. Al JufriAffiliation unknown1
Sitti NurnaluriAffiliation unknown1
Kadek SutrawatiAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ojs.uho.ac.id/index.php/jak-uho/oai, first harvested 31 Okt 2026, last seen 31 Okt 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">ANALISIS ANGGARAN DAN REALISASI PAJAK REKLAME PADA DINAS PENDAPATAN DAERAH KOTA KENDARI</dc:title>
	<dc:creator>Akib, Mulyati</dc:creator>
	<dc:creator>Mustafa, Santiadji</dc:creator>
	<dc:creator>Husen, Agus Septian</dc:creator>
	<dc:description xml:lang="en-US">The aim of this study is to find billboard tax revenues in Kendari City has increased or decreased to the budget that has been set on Income Office Region of Kendari City. The techniques of data collection used in this study are interview and documentation. The types of the data are qualitative and quantitative data. The source of data is primary and secondary data. This study used descriptive analysis method. The result of the study showed the realization of billboard tax revenues in 2011-2016 fluctuated from the budget that has been set on Income Office Region of Kendari City. The fluctuation of billboard tax revenue on Income Office Region of Kendari City is influenced by several factors. The factors are the execution of the billboard did not fit the local regulation yet, obstacle in billboard licensing term, the lack of awareness of the tax obligation to pay the tax, and tax obligation which is difficult to meet.</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Halu Oleo</dc:publisher>
	<dc:contributor xml:lang="en-US"></dc:contributor>
	<dc:date>2018-10-30</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
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	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ojs.uho.ac.id/index.php/jak-uho/article/view/40651</dc:identifier>
	<dc:identifier>10.33772/jak-uho.v3i2.40651</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI DAN KEUANGAN; Vol 3, No 2 (2018): Oktober 2018</dc:source>
	<dc:source>2503-1635</dc:source>
	<dc:source>10.33772/jak-uho.v3i2</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ojs.uho.ac.id/index.php/jak-uho/article/view/40651/18470</dc:relation>
	<dc:relation>https://ojs.uho.ac.id/index.php/jak-uho/article/downloadSuppFile/40651/75021</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2023 JURNAL AKUNTANSI DAN KEUANGAN</dc:rights>
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